Pennsylvania Code & Bulletin

• No statutes or acts will be found at this website.

The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 51 Pa.B. 1118 (February 27, 2021).

55 Pa. Code § 4305.92. Justification of write-offs.

§ 4305.92. Justification of write-offs.

 The write-off of a past due account shall be justified by at least one of the following considerations:

   (1)  There is an adverse court decision under similar factual situations or an adverse legal opinion prepared by the county solicitor or a designee.

   (2)  There is doubt as to collectibility.

Cross References

   This section cited in 55 Pa. Code §  4305.15 (relating to delegation of authority).

No part of the information on this site may be reproduced for profit or sold for profit.

This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.